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TMI Blog2023 (4) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... goods and services. Since the issue involved in this writ petition is similar, the writ petition is disposed of in terms of the guidelines provided in the order in Tvl.Suguna Cutpiece vs. Appellate Deputy Commissioner (ST) (GST) and others. - WP(MD)No.6583/2023 - - - Dated:- 28-3-2023 - Honourable Ms.Justice P.T.Asha For the Petitioner : Mr.S.Karunakar For the Respondent : Mr.J.John Rajadurai, Government Advocate ORDER The above writ petition is filed to quash the order of the respondent dated 03.09.2022, in and by which, the petitioner's GST Registration was cancelled and for a direction to the respondent to revoke the cancellation of the petitioner's GST Registration. 2. The case of the petitioner Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Bench of this Court in Tvl.Suguna Cutpiece vs. Appellate Deputy Commissioner (ST) (GST) and others reported in 2022 (2) TMI 933, wherein, it was held that no useful purpose would be served by keeping the petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods and services. 4. The learned counsel for the respondent would also admit that the above referred Judgment is being followed in similar matters. 5. The relevant paragraphs of the said Judgment are extracted hereunder: 216. Since, no useful will be served by not allowing persons like the petitioners to revive their registration and integrate them back into the main stream, I am of the view that the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also make it clear, intention is to only facilitate and not to debar and de~recognised assesses from coming back into the GST fold. 221. While exercising jurisdiction, under Article 226 of the Constitution, the powers of the Court to do justice i.e., what is good for the society, can neither be restricted nor curtailed. This power under Article 226 can be exercised to effectuate the rule of law. 222. Therefore, power of this Court under Article 226 of the Constitution of India is being exercised cautiously in favour of the petitioners as this power is conceived to serve the ends of law and not to transgress them. 223. In Mafatlal Industries Ltd. Vs. Union of India, (1997) 5 SCC 536, in Paragraph No.77, the Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Constitution of India. 226. As original or as appellate authority exercising power under the respective enactments, quasi judicial officers were bound by the provisions of the Act and the limitation under it, they have acted in accordance with law. They cannot look beyond the limitations prescribed under provisions of the Act. Therefore, no fault can be attributed to their action. 227. This is a fit case for exercising the power under Article 226 of the Constitution of India in favour of the petitioners by quashing the impugned orders and to grant consequential relief to the petitioners. By doing so, the Court is effectuating the object under the GST enactment of levying and collecting just tax from every assessee who either su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be lying unutilized or unclaimed in the hands of these petitioners. iii.If any Input Tax Credit has remained utilized, it shall not be utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department. iv.Only such approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule. v.The petitioners shall also pay GST and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies and payment of GST shall also be in cash. vi.If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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